These are the reasons you would adjust your CA pension:
- you received a distribution from a Canadian Registered Retirement Savings Plan (RRSP). California treats a RRSP similar to a savings account. Therefore contributions and previously taxed earnings are not taxable in California and results in a subtraction.
- you contributed to an IRA account in the years 1982 - 1986. The maximum contribution deduction was different between California and federal so you may have a California "cost" (contributions not deducted) to recover before it begins to be taxable, or
- you began receiving a pension between 7/1/86 and 1/1/87, you elected to use the 3-year rule for California purposes, and you used the annuity rules for federal purposes. If you began receiving your pension between 7/1/86 and 1/1/87, enter the amount you excluded from your federal income as an addition.
If none of the above apply to you, then Federal and CA are the same, and you don't need numbers to make an adjustment.
